税务代理是以税务事宜作为代理范围的一种具体代理形式，属于代理中的委托代理。我国《税务代理试行办法》将税务代理表述为：税务代理人在法律规定的代理范围内，受纳税人、扣缴义务人的委托，代为办理税务事宜的各项行为的总称。我国税务代理从上个世纪80年代开始试点到90年代的确立和治理整顿，几经风雨沉浮，产生了一定绩效，但同时由于税务代理人业务素质水平低下，无法提供广泛的、优质的服务，致使我国税务代理市场出现了不少问题：第一，税务代理效率低下；第二，税务代理法制不健全；第三，社会对税务代理的认知程度不够；第四，税务代理市场发育不完善。本文就是针对这些问题，结合国外实践经验提出了相应的对策：第一，加快税务代理立法进程，完善税务代理法制环境；第二，完善供给市场，强化代理人员素质，保证提供优质税务代理服务；第三，加大宣传力度，解决思想认识问题，转换观念，以此推动税务代理业繁荣发展，第四，切断税务机构和税务代理机构的利益关系；第五，优化税制体系改革，激发代理需求；第六，扩充税务代理业务内容，提高税务代理服务；第七，完善政府监管与行业自律结合的管理体系；第八，实施资源整合。尽管目前我国税务代理制度还不够完善，但是相信随着税务代理制度的改革，税务代理业的地位会大有提高。关键词：税务代理；制度；对策

AbstractTax agency, a specific form of acting on tax matters as scope of agent, belongs to trusted agency in agencies. Tax agency defined in 〝Proposed regulations on tax agency〞 refers to the generous term for every kind of behaviors in which the tax agency transacts tax matters entrusted by the taxpayer and the tax deduction obligor within the restricted range of law allowance.Tax agency of China emerged in 1980s, improved and established in 1990s, some effects has been achieved after the ten years, but at the same time many problems existed because that extensive and high-quality services cannot be supported owing to the lower professional qualities of tax agents, of which the main problems are as follows: first, the efficiency of tax agency is lower; second, the tax agency legal system is faulty; third, the social cognition degree to tax agency is inadequate; Fourth, the market development of tax agency is imperfect.To solve the problems above, corresponding countermeasurements are put forward in this study integrating with some practical experiences abroad, which are as follows: first, to speed up the legislation process of tax agency and improve the legal environment of that; second, to improve the supply market, strengthen the quality of agents, and ensure high-quality services to be provided; third, to enhance the propaganda, solve ideological cognition problems, and change concepts to promote prosperity and development of tax agency industry; fourth, to cut off the interest relationship between tax authorities and tax agencies; fifth, to optimize the tax system reform and stimulate the demand for agent; sixth, to expand the business contents of tax agency and improve the services; seventh, to improve the management system of government supervision and industry self regulation; eighth, to implement the integration of tax agency resources.Although the tax agency of China is imperfect, it is believed that whose status will be greatly enhanced with the reforming of tax agency system.Key words: tax agency; system; countermeasurements